《广西会计》1991年第7期发表了曾威、段亦军同志的文章《我国现代会计目标初探》。文章针对改革以来我国的经济环境发生了很大变化的实际情况,对我国现代会计的目标进行了重新认识。文章认为,由于环境尤其是经济环境的复杂性,我 “Guangxi Accounting” in 1991 the seventh published a commentary by Zeng Wei, Duan Yijun “China’s modern accounting objectives.” In the light of the fact that our country’s economic environment has undergone great changes since the reform, the article has made a new understanding of the goal of modern accounting in our country. The article believes that due to the complexity of the environment, especially the economic environment, I